The ledger of Oriole Company at the end of the current year shows Accounts Receivable $$73,000,$ Credit Sales $$818,000,$ and Sales Returns and Allowances $$42,200.$ Prepare journal entries for each separate scenario below.

$($a$)$ If Oriole Company uses the direct write$-$off method to account for uncollectible accounts, journalize the adjusting entry at December $31,$ assuming Oriole Company determines that Matisse's $$800$ balance is uncollectible.

$($b$)$ If Allowance for Doubtful Accounts has a credit balance of $$1,500$ in the trial balance, journalize the adjusting entry at December $31,$ assuming bad debts are expected to be $14\%$ of accounts receivable.

$($c$)$ If Allowance for Doubtful Accounts has a debit balance of $$490$ in the trial balance, journalize the adjusting entry at December $31,$ assuming bad debts are expected to be $13\%$ of accounts receivable.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually$)$

No$.$ Account Titles and Explanation

$($a$)$ Credit

$($b$)($c$)($c$)$

$($c